The decentralized nature and anonymity of cryptocurrency transactions can become an attractive tool for currency smuggling, which has many negative consequences such as weakening investment security, reducing government revenues, weakening government authority, and monetary policies. In order to deal with currency smuggling in the context of distributed ledger technology, in note 7 of article 2 of the supplementary amendment bill of the law on combating goods and currency smuggling in 1400, cryptocurrencies are considered as a kind of electronic documents subject to paragraph p of article 1 of the said law. took but suddenly it was removed from the text of the bill. Therefore, in the absence of codified laws in this field, it is not clear whether cryptocurrencies can be considered currency and currency smuggling rules can be extended to them, or in order to extend currency rules to cryptocurrencies, another concept of currency needs to be presented. For this purpose, the current research with descriptive-analytical method and based on library resources in the light of international recommendations concludes that cryptocurrencies have three main types: payment tokens, utility tokens and security tokens. According to their nature, the last two categories cannot be considered currency. Regarding payment tokens, only stablecoins that are published by governments in the form of Central Bank cryptocurrency, can be considered currency, but it is appropriate to support economic security and maintain the financial stability of stablecoins. Considering that they are not published with the centrality of the governments, he considered them as currency.